 | United States. Court of Claims - 1926 - 1122 páginas
...act. Section 402 prescribes the method for determining the gross estate. Section 403 provides that for the purpose of the tax the value of the net estate...shall be determined by deducting from the value of the gross estate the amounts of certain expenses and other items stated and (3) the amount of all bequests... | |
 | United States. Court of Claims - 1928 - 766 páginas
...the passage of this act. whether a resident or nonresident of the United States." " SEC. 403. That for the purpose of the tax the value of the net estate shall be determined — "(a) In the case of a resident, by deducting from the value of the gross estate — ***** "(3)... | |
 | 1919 - 2026 páginas
...by which said net estate exceeds $50,000.] "Sec. 203. Net Value of the Estate, How Determitied. — For the purpose of the tax the value of the net estate shall be determined — "(a) In the case of a resident, by deducting from the value of the gross estate — "(1) Such amounts... | |
 | 1921 - 956 páginas
...hie death of all property, real or personal, tangible or intangible, wherever situated." Section 203: "For the purpose of the tax the value of the net estate shall be determined (a) in the case of a resident, by deducting from the value of the gross estate (1) such amounts for... | |
 | Harris, Forbes & Co., New York - 1916 - 140 páginas
...of the transfer or the creation of the trust, or at the time of the decedent's death. Sec. 203. That for the purpose of the tax the value of the net estate shall be determined— (a) In the case of a resident, by deducting from the value of the gross estate — (1) Such amounts... | |
 | Savings Union Bank and Trust Company - 1917 - 88 páginas
...creation of the trust, or at the time of the decedent's death. Net Estate, How Determined. Sec. 203. That for the purpose of the tax the value of the net estate shall be determined — (a) In the case of a resident, by deducting from the value of the gross estate — (1) Such amounts... | |
 | Joseph Warren - 1917 - 906 páginas
...of the transfer or the creation of the trust, or at the time of the decedent's death. SEC. 203. That for the purpose of the tax the value of the net estate shall be determined — (a) In the case of a resident, by deducting from the value of the gross estate — (1) Such amounts... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1917 - 908 páginas
...decedent, are a portion of this gross estate within the United States. THE NET ESTATE. SBC. 203. That for the purpose of the tax the value of the net estate shall be determined — (a) In the case of a resident, by deducting from the value of the gross estate — (1) Such amounts... | |
 | United States, Guaranty Trust Company of New York - 1917 - 60 páginas
...of the transfer or the creation of the trust, or at the tune of the decedent's death. Sac. 203. That for the purpose of the tax the value of the net estate shall be determined— (a) In the case of a resident, by deducting from the value of the gross estate — (1) Such amounts... | |
 | New York (State) - 1917 - 688 páginas
...the property or interests which shall be included in the gross estate. Section 203 provides " that for the purpose of the tax the value of the net estate shall be determined — "(a) In the case of a resident, by deducting from the value of the gross estate — "(1) Such amounts... | |
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That for the purpose of the tax the value of the net estate shall be determined — "(a) In the case of a resident, by deducting from the value of the gross estate... 
